Orbitax

Germany Tax News

ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital

16 January 2008

ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital

16 January 2008

Federal Council approves Annual Tax Act 2008

16 January 2008

Protocol to treaty between United States and Germany ratified

16 January 2008

Brazil and Germany signed agreement relating to PIS and COFINS taxes

16 January 2008

Draft Bill Annual Tax Act 2008 adopted by Federal Parliament

3 December 2007

Protocol to treaty between United States and Germany approved

3 December 2007

ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details

4 November 2007

European Commission sends reasoned opinion to Germany regarding rules applied to cross-border loss offset

4 November 2007

Tax incentive for venture capital investments

4 November 2007

ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system

4 November 2007

Federal Cabinet adopts Draft Bill for Annual Tax Act 2008

2 September 2007

OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments

2 September 2007

Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ

2 September 2007

German Lower Court

29 July 2007

EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends

29 July 2007

EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends

29 July 2007

ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details

29 July 2007

US Senate hearings on protocol to treaty between Germany and US

29 July 2007

ECJ: Finnish group contribution regime compatible with EC Law – details

29 July 2007

Federal Council approves Bill on Corporate Tax Reform

29 July 2007

Draft Bill on disclosure requirement for international tax planning structures discussed

29 July 2007

Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published

29 July 2007

Ministry of Finance issues decree in response to ECJ decision Rewe Zentralfinanz

2 July 2007

ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details

2 July 2007

ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details

2 July 2007

ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details

2 July 2007

ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law

2 July 2007

ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details

2 July 2007

Federal Cabinet adopts changed proposal for major corporate tax reform 2008

2 July 2007

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